||<p>The Government recognises the vitally important work the charity sector does in
the UK, which is why we currently provide tax relief to charities and donors worth
over £5 billion per year. This includes over £1.3 billion for Gift Aid alone and a
zero rate of VAT for the construction of buildings used for relevant charitable purposes.
The zero rate means that charities do not pay tax on the construction of new buildings
or services closely connected to the construction of a new building.</p><p> </p>